Internal Revenue Cumulative Bulletin, 2. izdevumsDepartment of the Treasury, Internal Revenue Service, 1978 |
No grāmatas satura
1.–5. rezultāts no 100.
5. lappuse
... transfer of certain state and municipal bonds within three years of his death was made " in contemplation of death " within the meaning of section 2035 . 19 Acquiescence in the issue relating to whether dividend credits , net of ...
... transfer of certain state and municipal bonds within three years of his death was made " in contemplation of death " within the meaning of section 2035 . 19 Acquiescence in the issue relating to whether dividend credits , net of ...
14. lappuse
... transfer the major portion of the trade or business or of a separate unit of the trade or business for the period of the lease . For instance , if one com- pany leases a factory ( including equip- ment ) to another company for a two ...
... transfer the major portion of the trade or business or of a separate unit of the trade or business for the period of the lease . For instance , if one com- pany leases a factory ( including equip- ment ) to another company for a two ...
27. lappuse
... transfer the tax carry- overs attributable to the distributor or transferor corporation . The portion of such carryovers which may be taken into account under paragraph ( b ) ( 2 ) ( ii ) of § 1.56-1 for any taxable year shall not ...
... transfer the tax carry- overs attributable to the distributor or transferor corporation . The portion of such carryovers which may be taken into account under paragraph ( b ) ( 2 ) ( ii ) of § 1.56-1 for any taxable year shall not ...
33. lappuse
... transfer is made . ( 2 ) Definitions . See generally § 1.421-7 ( e ) , ( f ) , and ( g ) for the defi- nitions of " option price , " " exercise , " and " transfer , " respectively ; however , in the case of a transfer of a share of ...
... transfer is made . ( 2 ) Definitions . See generally § 1.421-7 ( e ) , ( f ) , and ( g ) for the defi- nitions of " option price , " " exercise , " and " transfer , " respectively ; however , in the case of a transfer of a share of ...
61. lappuse
... transfer of the stock , in order to avoid imposition of the minimum tax , both individuals travel to a foreign ... transferred and considera- tion paid in the foreign country . Since the primary purpose of consummating the sale in the ...
... transfer of the stock , in order to avoid imposition of the minimum tax , both individuals travel to a foreign ... transferred and considera- tion paid in the foreign country . Since the primary purpose of consummating the sale in the ...
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agency allowed amended amount annuity apply assets bank basis beneficiaries benefit bill capital gains carryback committee computed contributions corporation costs Court decedent decedent's December 31 deduction depreciation determined distribution dividend earned effect election employee ERISA estate tax excess excise tax exclusion exemption expenses fair market value federal income tax Federal Register filed foreign gross income income tax return individual interest Internal Revenue Code Internal Revenue Service investment issued items of tax liability meaning of section ment minimum tax operating loss organization paid paragraph participant payment percent period person ployee prior Proc pursuant qualified real property received relating respect retirement Revenue Ruling rules securities share shareholders spect subchapter subparagraph tax imposed tax preference taxable income taxable years beginning taxicab taxpayer tion trade or business transaction transfer Treasury treated United vides
Populāri fragmenti
367. lappuse - Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1954.
319. lappuse - ... or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over.
239. lappuse - The value of the property is the price at which such property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell, and both having reasonable knowledge of relevant facts.
221. lappuse - The fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts.
13. lappuse - ... 50 percent of the total value of the shares of all classes of stock of another corporation, then such person (or persons) shall be treated as in control of such other corporation.
248. lappuse - An educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on...
407. lappuse - In the case of an individual citizen of the United States who during any period of 18 consecutive months is present in a foreign country or countries during at least 510 full days in such period...
429. lappuse - Returns made on the basis of the calendar year shall be made on or before the 15th day of March following the close of the calendar year. Returns made on the basis of a fiscal year shall be made on or before the 15th day of the third month following the close of the fiscal year.
319. lappuse - person" as used in this section includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.
178. lappuse - common trust fund" means a fund maintained by a bank (as defined in section 104) — (1) exclusively for the collective investment and reinvestment of moneys contributed thereto by the bank in its capacity as a trustee, executor, administrator, or guardian...